Defendant

A Imprisonment for 10 months, Defendant B shall be punished by a fine of 30,000,000 won.

However, the defendant A.

Punishment of the crime

1. Defendant A is a person who actually operates the said legal entity as the vice-chairperson of a stock company B, the purpose of which is to conduct textile products manufacturing business, etc. in Young-gun C.

Although a person who issues a false tax invoice may not issue a tax invoice under the Value-Added Tax Act without supplying goods or services, the above defendant issued a false tax invoice in total amount of 783,624,545 won from September 11, 2017, including the issuance of one tax invoice equivalent to 26,850,000 won as if he/she supplied goods or services, even though he/she did not supply goods or services to E at the office located in the original city, around December 1, 2016.

B. Notwithstanding the fact that a person who received false tax invoices did not receive goods or services but received a tax invoice under the Value-Added Tax Act, the above Defendant received false tax invoices worth KRW 780,632,000 in total not later than 22 times until June 30, 2017, including the fact that a stock company F was supplied with goods or services despite the fact that there was no supply of goods or services from the stock company F, and that there was no supply of the said goods or services.

2. Defendant B Co., Ltd., as the vice-chairperson of the above company and the actual operator, Defendant A, as described in paragraph (1), issued or received false tax invoices regarding the Defendant B’s business.

Summary of Evidence

1. Defendant G’s legal statement

1. The police statement of H;

1. Investigation report (Review of materials H submitted by an accusation agent, - Tax Offices' investigation data, etc.);

1. Investigation Report, Delivery of Additional Data and Confirmation of Details, etc. - Value-Added Tax Investigation.